Extended Working Hours not a Valid Reason for Assumption of Additional Income as Commission: ITAT

In a ruling by the Income Tax Appellate Tribunal (ITAT), extended working hours were not considered a valid reason for assuming additional income as commission. The taxpayer was accused of earning commission due to the increased working hours, but ITAT ruled that merely working longer hours does not necessarily result in extra commission income. The Tribunal emphasized the need for concrete evidence to support any assumptions of additional income, protecting the taxpayer from undue assessments.